Imágenes de páginas

Page 509


Injury with respect to which the period for

carryover under section 172 has expired. (Added Pub. L. 91-172, title IX, 1904(a), Dec. 30, 1969, 83 Stat. 711.)

ROTERENCES IN TOT The antitrust laws, referred to in subsecs. (bx3), (dX2XC), are classified generally to section 1 et seq. of Title 15. Commerce and Trade.

Section 4 of the Clayton Act, referred to in subsec. (bX3), is classified to section 15 of Title 15.

ETTECTIVE DATE Section 904(c) of Pub. L. 91-172 provided that: "The amendments made by this section (enacting this sec. tion) shall apply to taxable years beginning after December 31, 1968."

($ 187. Repealed. Pub. L. 94-455, title XIX,

$ 1901(aX31), Oct. 4, 1976, 90 Stat. 1769) Section, added Pub. L. 91-172, title VII, 1707(a), Dec. 30, 1969, 83 Stat. 674, and amended Pub. L. 93-625. 36d), Jan. 3, 1975, 88 Stat. 2109. provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term "certified coal mine safety equipment", and special rules applicable to the amortization deduction.

EFFECTIVE DATE OF REPEAL Repeal effective for taxable years beginnir.g alter Dec. 31, 1976. see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

$ 188. Amortization of certain expenditures for child

6 190


90 Stat. 1834; Pub. L. 95-30, title

402(aX1)-(3), May 23, 1977, 91 Stat. 155.)

AMENDMENTS 1977-Pub. L. 95-30. 1 402(aX3), struck out “on-theJob training and" after "expenditures for" in section catchline.

Subsec. (b). Pub. L. 95-30, $ 402(aX2), struck out "us a facility for on-the-job training of employees (or prospective employees) of the taxpayer, or" after "regulations prescribed by the Secretary".

Subsec. (c). Pub. L. 95-30, 402(aX1), substituted "January 1, 1982" for "January 1, 1977".

1976–Subsecs. (a), (b). Pub. L. 94-455 struck out "or his delegate" after "Secretary".

ETTECTIVE DATE Or 1977 AMENDMENT Section 402(b) of Pub. L. 95-30 provided that: "The amendments made by subsection (a) (amending this section and section 57 of this title) shall apply with respect to expenditures made after December 31, 1976."

ETTECTIVE DATE Section 303(d) of Pub. L 92-178 provided that: "The amendments made by this section (enacting this sec. tion and amending sections 57, 642, 1082, 1245, and 1250 of this title) shall apply to taxable years ending after December 31, 1971."

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 18, 642, 1082, 1245, 1250 of this title.

(9 189. Repealed. Pub. L. 99-514, title VIII. 9 803(bX1),

Oct. 22, 1986, 100 Stal 2355) Section, added Pub. L. 94-455. title II. $ 201(a), Oct. 4. 1976. 90 Stat. 1525. and amended Pub. L. 95-600. title VII. 701(mX1), Nov. 6, 1978, 92 Stat. 2907; Pub. L. 97-34. title II. 262(a), (b), Aug. 13. 1981. 95 Stat. 264; Pub. L. 97-248. title II, 207(a Hd), Sept. 3. 1982, 96 Stat. 131. 432; Pub. L. 97-354, 5(ax 24), Oct. 19. 1982. 96 Stat. 1694; Pub. L 98-369, div. A, title I. $93(a), title VII, 712(c), July 18. 1984, 98 Stat. 614. 947, related to amortization of real property construction period interest and taxes.

ETECTIVE DATE OF REAL Repeal applicable to costs incurred alter Dec. 31. 1986, in taxable years ending after such date, except as otherwise provided, see section 803(d) of Pub. L. 99-514, set out as an Effective Date note under section 263A of this title.

care facilities (a) Allowance of deduction

At the election of the taxpayer, made in ac. cordance with regulations prescribed by the Secretary, any expenditure chargeable to capital account made by an employer to acquire, construct, reconstruct, or rehabilitate section 188 property (as defined in subsection (b) shall be allowable as a deduction ratably over a period of 60 months, beginning with the month in which the property is placed in service. The deduction provided by this section with respect to such expenditure shall be in lieu of any depreciation deduction otherwise allowable on account of such expenditure. (b) Section 188 property

For purposes of this section, the term “section 188 property" means tangible property which qualifies under regulations prescribed by the Secretary as a child care center facility primarily for the children of employees of the tax. payer, except that such term shall not in. clude

(1) any property which is not of a character subject to depreciation; or

(2) property located outside the United States. (c) Application of section

This section shall apply only with respect to expenditures made after December 31, 1971, and before January 1, 1982. (Added Pub. L 92-178, title III, $ 303(a), Dec. 10, 1971, 85 Stat. 521. and amended Pub. L. 94-455, title XIX, $ 1906(bX13XA), Oct. 4, 1976,

9 190. Expenditures to remove architectural and

transportation barriers to the handicapped and . elderly (a) Treatment as expenses (1) In general

A taxpayer may elect to treat qualified architectural and transportation barrier remov. al expenses which are paid or incurred by him during the taxable year as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction. (2) Election

An election under paragraph (1) shall be made at such time and in such manner as the

Secretary prescribes by regulations. (b) Definitions

For purposes of this section

* 010 -10 al 10). Ou

$ 191

Page 510

this section) shall apply to taxable years beginning alter December 31, 1983."

ETTECTIVE DATE Section 2122(c) of Pub. L. 94-455, as amended by Pub. L. 96-167, 49(c), Dec. 29, 1979. 93 Stat. 1278: Pub. L. 98-369. div. A, title X, $ 1062(a X2), July 18, 1984, 98 Stat. 1047, provided that: "The amendments made by this section (enacting this section and amending sec. tions 263. 1245. and 1250 of this title) shall apply to taxable years beginning after December 31, 1976."


This section is referred to in sections 67. 263, 1245. 1250 of this title.

($ 191. Repealed. Pub. L. 97-34, title II, $ 212(d)(1).

Aug. 13, 1981, 95 Stat. 239)

Section. added Pub. L. 94-455 title ΧΧΙ. $ 21241a (1), Oct. 4, 1976, 90 Stat. 1916. and amended Pub. L 95-600, title VII. $ 701(0X1), (2), (7), Nov. 6. 1978. 92 Stat. 2900-2902: Pub. L 96-222. title I. $ 107(aX1XEXii). Apr. 1, 1980. 94 Stat. 222; Pub. L 96-541. $ 2(a), Dec. 17. 1980, 94 Stat. 3204. related to amortization of certain rehabilitation expenditures for certified historic structures.


Repeal applicable to expenditures incurred after Dec. 31. 1981, in taxable years ending after such date. with exceptions, see section 212(e) of Pub. L. 97-34, set out as an Ellective Date of 1981 Amendment note under section 46 of this title.

(1) Architectural and transportation barrier remov.

al expenses The term "architectural and transportation barrier removal expenses" means an expenditure for the purpose of making any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with his trade or business more accessible to, and usable by, handicapped and elderly individuals. (2) Qualified architectural and transportation bar.

rier removal expenses The term "qualified architectural and transportation barrier removal expense" means, with respect to any such facility or public transportation vehicle, an architectural or transportation barrier removal expense with respect to which the taxpayer establishes, to the satisfaction of the Secretary. that the resulting removal of any such barrier meets the standards promulgated by the Secretary with the concurrence of the Architectural and Transportation Barriers Compliance Board and set forth in regulations prescribed by the Secretary. (3) Handicapped individual

The term "handicapped individual" means any individual who has a physical or mental disability (including, but not limited to, blind. ness or deafness) which for such individual constitutes or results in a functional limita. tion to employment, or who has any physical or mental impairment (including, but not limited to, a sight or hearing impairment) which substantially limits one or more major lile ac

tivities of such individual, (c) Limitation

The deduction allowed by subsection (a) for any taxable year shall not exceed $35.000. (d) Application of section This section shall apply to

(1) taxable years beginning after December 31, 1976, and before January 1, 1983. and

(2) taxable years beginning after December 31. 1983. (Added Pub. L. 94-455, title XXI, $ 2122(a), Oct. 4, 1976, 90 Stat. 1914, and amended Pub. L. 98-369, div. A, title X, § 1062(aX1), (b), July 18, 1984, 98 Stat. 1047: Pub. L. 99-514. title II, $ 244, Oct. 22, 1986, 100 Stat. 2183.)

AMENDMENTS 1986-Subsec. (d) 2). Pub. L 99-514 substituted "1983" for "1983, and before January 1, 1986",

1984-Subsec. (c). Pub. L 98-369. $ 1062(b), substituted '$35.000" for $25,000".

Subsec. (d). Pub. L. 98-369, $1062(a)(1), amended subsec. (d) generally, substituting provisions that this section shall apply to taxable years beginning alter December 31, 1976. and before January 1, 1983, and to taxable years beginning alter December 31, 1983, and before January 1, 1986 for provisions which had required the Secretary to prescribe such regulations as might be necessary to carry out this section within 180 days after October 4, 1976.

$ 192. Contributions to black lung benefit trust

(a) Allowance of deduction

There is allowed as a deduction for the taxable year an amount equal to the sum of the amounts contributed by the taxpayer during the taxable year to or under a trust or trusts described in section 501(c)21).

(b) Limitation

The maximum amount of the deduction al. lowed by subsection (a) for any taxpayer for any taxable year shall not exceed the greater of

(1) the amount necessary to fund (with level funding) the remaining unfunded liabil. ity of the taxpayer for black lung claims filed (or expected to be filed) by (or with respect to) past or present employees of the taxpayer, or

(2) the aggregate amount necessary to in. crease each trust described in section 501(c)(21) to the amount required to pay all amounts payable out of such trust for the

taxable year. (c) Special rules (1) Method of determining amounts referred to in

subsection (b) (A) In general

The amounts described in subsection (b) shall be determined by using reasonable ac. tuarial methods and assumptions which are not inconsistent with regulations prescribed by the Secretary.

EFFECTIVE DATE OF 1984 AMENDMENT Section 1062(c) of Pub. L. 98-369 provided that: "The amendment made by subsection (b) (amending

H 12568

October 26, 1990 ruch lapse shall be treated as a transfer by 16) EXTENSION OF STATUTE OF LINITATIONS.- "SEC 4. EXPENDITURES TO PROVIDE ACCESS TU such individual by oul, or a lransfer thich Subsection (c) of section 6501 (relating to

DISABLED INDIVIDUALS is includible in the gross estate of the dece limitations on assessment and collection) is "a GENERAL RULE.-For purposes of sccdent whichever is applicable, in the amount amended by adding at the end thereof the lion 38, in the case of an eligible small busi. determined under paragraph (21. following new paragraph

ness, the amount of the disabled access "121 ANOUNT OF TRANSFER - For purposes of "19/ GIFT TAX ON CERTAIN GIFTS NOT SHOWN credit determined under this section for any paragraph (1) the amount determined ON RETURN.-IJ any out of property the value lazable year shall be an amount equal to 50 under thus paragraph is the excess IV any) of which is determined under section 2701 percent of so much of the eligible access co

or 2702 (or any increase in larable girls re- penditures for the tarable year as exceed "A) the value of all interests in the entity quired under section 2701(d)) is required to $250 but do not exceed $10,250. held by the individual described in pare. de shown on a return of tar imposed by "101 ELIGIBLE SMALL BUSINESS. -For pur. graph (1) immediately before the lapse Ide- chapter 12 (without regard to section poses of this section, the term 'eligible small termined as u tre poting and liquidation 250310)], and not shown on such relurn, business' means any person Vrights were nonlapsing), over

any tas imposed by chapter 12 on such gilt "(1) cilher"B) the value of such interests immediate

may be assessed, or a proceeding in court for "(A) the gross receipts of such person for ly alter the lapse

the collection of such tar may be begun the preceding taxable year did not exceed "(3) SINILAR RIGHTS.-The Secretary may without assessment at any time. The pre- $1.000.000, or by reguictions apply this subsection lo ceding sentence shall not apply to any item "(B) in the case of a person to which subnighus similar to voting and liquidation

not shoron as a gift on such return v such paragraph (A) does not apply. such person rights

item u disclosed in such return or in a employed not more than 30 full-time employ"1 CERTAIN RESTRICTIONS ON LIQUIDATTON

statement allached to the return, in a ces during the preceding latable year, and DISREGARDED.

manner adequate to apprise the Secretary of "12) such person elects the cpplication of *11) IN GENERAL-For purposes of this subtre nature of such iten"

this section for the tacable year. tille.

IC) CONFORMING AMENDMENT.-The lable of For purposes of paragraph (D1B), an em"At there is a transfer of an interest in a

chapters for subtitle Bi amended by adding ployee shall be considered full-time v such corporalion or partnership Lo for for the at the end thereof the following item:

employee is employed at least 30 hours per deneril of a member of the transferor's

"CHAPTER 14. Special Valuation Rules."

week for 20 or more calendar weeks in the family, and

tarable year. "IB the transferor and members of the (d) STUDY.-The Secretary of the Treasury

"(c) ELIGIBLE ACCESS EXPENDITURES.- For transferor's family hold immediсtely before shall conduct a study of

purposes of this sectionthe transfer, control of the entity (1) the prevalence and types of options

"(1) IN GENERAL-The lem eligible access any cpplicable restriction shall be disre- and agreements used to distort the valu.

expenditures' means amounts paid or in. garded in determining the value of the alion of property for purposes of subtitle B

curred by an eligible small business for the transferred interest

of the Internal Revenue Code of 1986, and "721

purpose of enabling such eligible small busi. APPLICARLE RESTRICTION. - For pur. 12) other methods using discretionary

ness to comply with applicable requirements poses of this subsectior, the term 'applicable nights lo distort the value of property for

under the Americans With Disabilities Act restriction means any restriction

such purposes. "A) which effectively limits the ability of The Secretary shall not later than December of 1990 las in effect on the date of the enact

mont of this sectioni. the corporation or partnershir to liquidale, 31. 1992, report the results of such study, to


cether with such legislative recommenda"(B) with respect to phich either of the fol. tions as the Secretary considers necessary.

term 'eligible access erpenditures includes loring applies.

amounts paid or incurredto the Committee on Finance of the Senate "IU The restriction lapses, in whole or in

"(Al for the purpose of removing archilec. and the Commillee on Ways and Means of part alter the transfer referred to in pare. the House of Representatives.

tural communication, physical, or irats. graph (u.

portation barriers which prevent a business

(el EMTECTIVE DATSS."10 The transferor or any member of the

from being accessible to, or usable by, indi. (1) SUBSECTION (@).

mduals with disabilities. transferor's family, either alone or collec- (A) IN GENERAL-The amendments made by tidely, has the right after such transfer to

"(B) to provide qualified interpreters or subsection (alremove, in whole or in part, the restriction

other effeciive methods of making aurally (1) to the atent such amendments relate to

delivered materials available to individuals "13) EXCEPTIONS.-The term applicable re- sections 2701 and 2702 of the Internal Reve. striction shall not include

with hearing impairments. nue Code of 1986 (as added by such amend. "A) any commercially reasonable restric.

"TCLo provide qualified readers. la ped menis), shall apply to transfers arter Octotion schich arises as part of any financing ber 8. 1990,

texts, and other effectire methods of making by the corporation or partnership with a

visually delitered materials arailable to in.

fiu to the atent such amendments relate person who not related to the transferor

dividuals with visual impairments, to section 2703 of such Code las so added). or transferee, or a memder of the family of shall apply to

"Di lo acquire or modify equipment or de cither, or

dices for individuals with disabilities, or (1) agreements. options, rights, or restric"B) any restriction imposed or required

"E) to provide other similar services. tions entered into or granted after October to be imposed by any Federal of Slale laro.

modifications, materials, or equipment &. 1990. and "I) OTHER RESTRICTIONS.-The Secretary

"13) EXPENDITURES MUST BE REASONABLE. (11) agreements, options, rights, or restricmoy by regulations provide that other re

tions which are substantially modified after Amounts paid or incurred for the purposes striction shall be disregarded in determin. October 4, 1990, and

described in paragraph (2) shall include ing the value of the transfer of any interest

only erpenditures which are reasonable and

rit to the atent such amendments relate in corporation or partnership to a member

shall not include errenditures which are un. to section 2704 of such Code las so added), of the transferor's family v such restriction

necessary to accomplish such purposes. shall apply to restrictions of rights for limi. has the effect of reducing the value of the

"10) EXPENSES IN CONNECTION WITH NEW CO.Y. tations on rights, created after October & transferred interest for purposes of this sud 1990.

STRUCTION ARE NOT LLIGIBLE.-The term 'elig. title out does not wllimately reduce the

ble access Cipenditures shall not include

(B) EXCEPTION. - For purposes of subpara. value of such interest to the transferee

amounts described in paragraph (271A) graph (Alt), with respect to property trans"(c) DEFINITIONS AND SPECIAL RULES. - For ferred before October 9, 1990

which are paid or incurred in connection purposes of this section

(1) any failure Lo escreice a right of con

with any /ccility first placed in service after (1) CONTROL -The term control hau Ure triston

the date of the enactment of this section meaning olden such term by section


(11) any failure to pay dividends, and
Miti) any failure to cercise other rights

The term 'eligible access crpenditures' shall "121 MONDER ON THE MAXILY.-The term

not include any amount unless the tarpayer member of the family means with respec! shall not be treated as a subsequent transfer. specified in regulations,

establishes to the satisfaction of the Secre to any individual

tary, that the resulting removal of any bar. Al such individual's spouse, 121 SURSECTION 10).-The amendment made

riet for the provision of any services, modi. "IB) any ancestor or lineal descendant or by subsection (0) shall apply to gults after October 8, 1990.

fications. naterials, or equipment meets such individual or such individual's spouse,

the standards promulgated by the Secretary "IC) any brother or sister of the individ.

PART II-DISABLED ACCESS CRED:1 with the concurrence of the Architectural val and

SEC. 11CIL. CREDIT FOR COST OF PROVIDING ACCESS cnd Transportation Barriers Compliance "IDI any spoux of any indtvidual de


Board and set forth in regulations prescribed in rubparagraph (B) or (C).

ta) GENERAL RULE.-Subpart Dol part IV scribed by the Secretary. "13) ATTRIBUTION. -The rule of section of subchapter A of chopier 1 (relating to "d) DEFINITION OF DISABILITY: SPECIAL 2701)3HAI shall apply for purposes of de business related credits), as amended by sud RULES. -For purposes of this sectiontermining the interests held by any indirid- Mille E, i anvended by adding at the end "111 DISABILITY.-The lerm disability' hres thereof the following new section:

the same meaning w when wed in the

October 26, 1930

II 1255. Americans VVila Disadilities dot oi !990 (as 121 SUBSECTION ICI.-The amendment made "IF Interest or the acl in effect on the des of the enactment of this by subsection (c) shall apply to tarable years "721. HUOR INCOME CATEGONES. -The len section.

beginning after the dole of the encement of major income caleçorus' means the follor*12) CONTROLLED GROLPS. this act

ing: "1d) IN GENERUE-AU members of the same


"A/ Social security. medicare, and unen. controlied group of Corporations within the maining of section 521c)) and all person 3

SEC. 11631. REVIEW OF IMPACT OF REGULATIONS ON ployment and other retirement lases

"151 Personal incoine tares.
under common control i cithin the meaning
of section 52/01) shall be treated as 1 person

ra) GENERAL RULE.-Subsection ''!) of sec.

"IC) Corporcle income lazis tion 7805 (relating to revien of impact of

"ID) Borrowing lo corer the de,'icil for purposes of this section

"IE) Srcise, customs, esicle, gul and mis "IB) DOLLAR UMITATION. -The Secretary regulation on smell business) is amended shcil apportion the dollar limitation under to read as follows:

ceilanous tases

"11 REVIEIF or INPACT OF REGULATIONS ON "13) REQUIRED FOOTNOTES. -The pie-shaped subsection la) among the members of any group descnted in subparagraph w in such SMALL BUSINESS.

graph showing the major cyllay categories

"(1) SUBMISSIONS TO S:LIU SUSINESS LDMIN- shall include the following.footnotes un.cnner as the Secretary shall by regulations prescrite ISTUTION.- Afler publication of any pro

"A) A footnote to the category referred to *131 PARTNERSHIPS AND S CORPORATIONS.-In

posed or temporary regulation by the Secte in paragraph (NA) shorcing e're percentage the case of a partnership, the limitation

tary the Secretary shall submit such regula- of the total ouliays which is for defense, the under subsection (a) shall apply with me

tion to the Chief Counsel for advocacy of the percentage of local outlays chich is for celspert to the partnership and each partnet. A

Small Buiness Administration for comment erans, and the percentage of total outlays sirriar role shall apply in the case of an S

on the impact of such regulation on small rohich is for foreign a feira corporation and its shareholders.

business. Vot later than the date speeks "B) A footnote to the category referred "74) SHORT YEARS. - The Secretary shall pre

after the date of such submission, the Chief in paragrapr 11/1C) shows that such catescribe such adjustments as may be appropri.

Counsel for Advocacy shall submit com- gory consists of agricuiture, natural reale for purposes of paragraph (1) of subsec

ments on such regulation to Ure Secretary. sources, environment Incosportcrion lion 1bv the preceding tarable year is &

"12) CONSIDERATION OF CONNENTS.-in pre- cation job training, economie derelopment Larcble year of less than 12 months.

scribing any final regulation which super space. energy, and general :cience "75) GROSS RECTIPTS.-Gross receipts for sedes & Froposed or lemporary regulation "C) A footnote to the category referred to any tarcble year shall be reduced by returns

which had been submilied under this subsec. in paragraph 11D) showing th: percentage and allowances inade during such rear.

lion to the Chief Counsel for Advocacy of the of the total outlays which w for medicaid **16) TREATMENT OI PREDECESSORS.-The res Small Business Administration

food stamps and aid to families with deerence to any person in paragraph (1) of

"At the Secretary shall consider the com. pendent chuldren and the percentage of total subsection () shall be treated as including a ments of the Chief Counsel for Advocacy on outlays wrich us for priblic health incm. rejerence to any predecessor,

such proposed or temporary regulation, and ployment assisted housing and social serv. "17) DENUL OP DOUBLE BENEFIT.-In the case "IB/ the Secretary shall discuss any re- ice: of the amount of the credit determined spor se to such comments in the preamble a " DATA ON WHICH GPAPHS AU MUSED. under this section such hral regulation

The praphs required under subsection (a "A) no deduction or credit shall be al. "731 SUBMISSION OF CERTAIN FINAL REGULA. shall be based on data for the most recent lowed for such amount under any other pro- TTONS. - In the case of the promulgation by fiscal year for which compleie dala i apaull'ision of thu chapur, and

the Secretary of any final regulation lother eble as of the completion cj ire preparation "78) no increase in the adjusted basis of than a lemporary regulation, which does of the instruction by ire Secrriary. any property shall result from such amount not supersede a proposed regulation the re- (0) CLERICUL AXLYDMEN..-The ladle of sec. "ei REOULAT ONS. - The Secrelary shall quirements of paragraphs 111 and 12) shall

lions for chapter 17:3 enre: det by adding at prescribe regulations necessary to carry out apply; except that

the end trereol Lue /slio sing nero tiem the purposes of this section"

"(A) the submission under paragraph (1) ro) CreorT MADE PART OF GEVERU BUSI- shall be made at least 4 weeks before the date "Sec. 7523. Greplic presentation of marr NESS CREDIT.of such promulgation, and

categones of Federal outlays (1) IN GENERAL-Sucsection (b) of section "(B) the consideration and discussion)

and incorne." 38, as amended by subtitle E, s amended by required under paragraph (2) shall be made

(c) striking "plus" at the end of paragraph (5), in connection with the promulgation of

EFFECTIVE DATE.-The amendinants by striking the perod at the end of pard. such final regulation."

made by this section shall apply to instric. graph 161 and inserting ". plus" and by 107 EFTECTIVE DATE.-The amendment

tions prepared jor Lasable years begiating adding at the end thereof tre following net made by subsection (a) shall apply to regula.

Wher 1990. paragraph

tions issued ater the date which is 30 days Subtitle - To Technical Corrections "171 in the case of an eligible small busi. after the date of the enactment of this Act SEC. 1170L COORDUKA TIO. WITA OTHER SI TITUS ness las defined 11 section 4410)), the dis- SEC. TIC: GRAPHIC PRESENTATION OF WUOR CAT. For purposes of applying the amendments abled acco33 credit determined under section


made by any subt:I!e of the title other than Ha)."


this subtitle, the provisions of this subtitle 12) CARRYBACKS.-Section 391d) is amended (a) General RULE.-Chapter 77 (relating to

shall be treated as having been enacted im. by adding at the end thereo; the following miscellaneous Provisions) amanded by mediately before the proristoms of such other new paragraph

adding at the end thereof the following new "15) NO CARRYBACK OF SECTTON H CREDIT

subtitles section


"SEC. :3.1 GRAPHIC PRESENTATION OF MAJOR CAT. unised business credit for any tarable year


EGORIES OF FEDERAL OLTLATS AND which is attributable to the disabled access


la) AXENDALVTS RELATED TO SECTION credit determined under section 14 may be


"la GENERAL RULE-In the case of any camed to a larable year ending before the

(1141) Paragmph (2) of section 1210) is booklet of instructions for Form 1040. 10404 date of the enactment of section 14."

amended by adding at the end thereas the or 1040EZ prepared by the Secretary for Ic/ DEDUCTION REDUCED FOR ARCHITECTURAL filing individual income tax returns for lar.

following non sentence: "Such term does no! AND TRANSPORTATION BARRIER REMOVAL Ex. able years beginning in any calendar year,

include any building with respect to which PENSES.-Section 1901c) (relating to a pendi.

moderate rehabilitation assistance is prothe Secretary shall include in a prominent tures to remote architectural and transpor

vided, at any time during the compliance placetation barriers to the handicapped and el- "11) a pie-shaped graph showing the rela

period under section Sell 2) of the United derly) is amended by striking "$35,000" and lide sizes of the major outlay categories, and

States Housing Act of 1937." inserting "315.000".

12) a pie-shaped graph showing the rela

(B) Paragraph 111 of section (210) is (d) CLERICUL AMENDIENT.-The table of sec- tipe sizes of the major income categories

amended by striking the last sentence tions for subpart DoJ part IV of subchapter "10) DETINITIONS AND SPECIAL RULES-For

(21 Subclause (1) of section (21011CJIU A ol chapter 1, as amended by subtitle E,

i amendedpurposes of subsection 10amended by adding at the end thereof the "11 MUOR OUTLAY CATEGORIES.-The term (A) dy inserting "chich is designated by following ned item

major oublay categories' means the follow- the Secretary of Housing and Urban Develing:

opmen! and, for the most recent year for "Sec. 44. Expenditures to provide access to

"Al Defense, veterans, and foreign afairs. which census data are available on nowedisabled indiridual"

"1B) Social security, medicare, and other hold income in such track ater "Census (e) ETECTIVE DATES. relirement

tract", and 11) IN GENERAL-Except as provided in "IC/ Physical, human, and community de. (B) dy inserting before the period "for such paragraph 121, the amendments made by Delopment

year". this section shall apply to expenditures paid "Di Social programs.

(3A Clause (t) of section (29/12/(D) i or incurred after the date of the enactment "E) Law envorcement and general govern- amended by inserting defore the period and of this Act ment

such unit continues to be rent-restricted".

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